You may not have been making contributions yourself, but you were covered by a retirement plan. If you're covered on any one day of a tax year, your traditional IRA contribution can be deducted only if you meet the AGI limits.

I'm going to have to ask a question of you here Phil. This sounds like a defined contribution plan, not a defined benefit plan. We need a little more info. If he didn't contribute to the plan and no contribution was made on his behalf, isn't a deductible IRA still allowable? Of couse, if contribution were made and lost because he was not vested, he can't. Is that correct?